Introduction
The United States has adopted a culture that promotes whistle blowing in most industries. Research indicates that organizations without proper mechanisms for reporting unethical behavior report twice as high fraud related losses compared to those that do not. Johnston (2005) stated that over 40% of all fraud cases in such companies are detected by whistleblowers in comparison to 4% by internal audits, 11% through external audits, 1% by accident, and 18% through internal controls. This shows that the whistle blowers are important and therefore should be protected by the law. However, while the whistleblower protection laws are written to protect ...
